REGISTERED NUMBER: 05047066 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DM FOCUS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

A P Williams

SECRETARY:

A P Williams

REGISTERED OFFICE:

53 Dyer Street

Cirencester

Gloucestershire

GL7 2PP

REGISTERED NUMBER:

05047066 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

Gloucestershire

GL50 3PR

FIXED ASSETS

Tangible assets

4

56,903

76,222

CURRENT ASSETS

Debtors

5

714,223

320,487

Cash at bank

766,593

944,414

1,480,816

1,264,901

CREDITORS

Amounts falling due within one year

6

311,413

181,855

NET CURRENT ASSETS

1,169,403

1,083,046

TOTAL ASSETS LESS CURRENT LIABILITIES

1,226,306

1,159,268

PROVISIONS FOR LIABILITIES

14,225

19,055

NET ASSETS

1,212,081

1,140,213

CAPITAL AND RESERVES

Called up share capital

51

51

Capital redemption reserve

49

49

Retained earnings

1,211,981

1,140,113

1,212,081

1,140,213

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2025 and were signed by:

A P Williams - Director

1.	STATUTORY INFORMATION

DM Focus Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 April 2024

3,089

106,959

14,977

125,025

Additions

-

-

4,403

4,403

At 31 March 2025

3,089

106,959

19,380

129,428

Depreciation

At 1 April 2024

2,973

35,653

10,177

48,803

Charge for year

29

21,392

2,301

23,722

At 31 March 2025

3,002

57,045

12,478

72,525

Net book value

At 31 March 2025

87

49,914

6,902

56,903

At 31 March 2024

116

71,306

4,800

76,222

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

198,641

117,031

Other debtors

515,582

203,456

714,223

320,487

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

255,083

155,428

Taxation and social security

49,532

21,716

Other creditors

6,798

4,711

311,413

181,855

7.	RELATED PARTY DISCLOSURES